130551 ÷ 27 
We're looking to find how many times 27 goes into 130551.

Step 1:
1 divided by 27 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 27

Step 2:
If we divide 13 by 27, we get 0 and a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Include the next digit (0) from the dividend after 13, then repeat: 130 / 27

Step 3:
130 divided by 27 is 4 with a remainder of 22.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Deduct 108 from 130 and we're left with 22.
Fetch the next digit (5) from the dividend, attach it to 22 and continue: 225 / 27

Advancing to step 4:
The number 27 fits into 225 8 times, leaving a remainder of 9.
Use 8 as the next digit of our solution. 
Result so far: 48.0
If we subtract 216 from 225, we get 9.
Grab the next digit (5) from the dividend, add it to 9, then carry on: 95 / 27

Step 5:
27 can be fit into 95 3 times, resulting in a remainder of 14.
The next digit of our result is 3. 
Result so far: 483.0
Subtracting 81 from 95 leaves us with 14.
Include the next digit (1) from the dividend after 14, then repeat: 141 / 27

Moving on to step 6:
The number 27 fits into 141 5 times, leaving a remainder of 6.
Write down 5 as next digit of the result. 
Result so far: 4835.0
If we subtract 135 from 141, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 7:
When dividing 60 by 27, we get 2 with a remainder of 6.
Write down 2 as next digit of the result. 
Result so far: 4835.2
If we take 54 away from 60, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 8:
27 can be fit into 60 2 times, resulting in a remainder of 6.
Record the quotient 2 as the next digit in the result. 
Result so far: 4835.22
If we subtract 54 from 60, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

After the division, we end up with 4835.22 and a remainder of 0.006.